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NATIONAL UNIVERSITY

Syllabus
Department of Accounting

Four-Year B.B.A. (Honours) Course
Effective from the Session : 2009–2010

A. B. Honours Course Subject : Accounting Second Year (Honours) Subject Code Subject Title Marks Credit 7111 Business Communication and Report Writing (In English) 100 4 7424 Computer and Information Technology (Accounting) 100 4 7253 Taxation in Bangladesh 100 4 7112 Business Statistics (In English) 100 4 7227 Macro Economics 100 4 2562 Intermediate Accounting 100 4 2596 Viva-Voce + Term Paper (50+50)=100 (2+2)=4 Total = 700 28 . National University Syllabus for 4 years B.

Introduction: Meaning of communication and business communication. memos. ISD. multimedia and business related software. purpose. processes. reading skills. Masudur Rahman : Business Communication (Latest Edition) and Others . mass communication. office memos. principles. internet. Business Report Writing: Types of report. 3. M. Types of Communication : Written. meetings. Raymond V Lesikar : Basic Business Communication. advantages and disadvantages of different media. functions. purposes. Non Verbal Communication: Symbols. importance and models of communication. 11. 2. scope. scope. gestures. effective writing –style and techniques. visual communication. 7. advantages and disadvantages of different media. Employment Communication: Preparing CV or personal resume. Chicago 2. Letter Writing: Types of letter – circular letter – letter of inquiry – letter of complaints – dunning letter – letter of adjustment – letter of order. 8. letter  interviews and joining. reports – style and structure. 4. body language. Course Code 7111 Marks: 100 Credits: 4 Class Hours: 60 Course Title Business Communication and Report Writing (In English) 1. upward horizontal. Internal Communication: Meaning. Technology in Modern Communication: Electronic media in oral and written communication. Major Media of Oral Communication: Speech – face to face conversation – interviews. media of internal communication style. 9. Communication within organisation and small groups. application. oral. different styles of writing reports. Telephone. 5. Importance. characteristics and importance of different types. Batty and Kay : Business Communication Systems and Application 3. computer. writing techniques. 10. 6. Fax. barriers to effective communication and their removal. Major Media of Written Communication: Letters. E-mail. downward. letters in connection with bank and insurance. Communication skills: Improving skills in non-verbal and verbal communication  Effective listening. Irwin. Books Recommended : 1. non-verbal.

11. Sales Receives. Computer and Information Technology Book Reference: 1. Payroll: Employees. 7. Courter. Number System. Information Systems for Business Operations: Business Information Systems-Transaction Processing System. Computer Organization and Architecture. 2. Payables: Vendors. General Ledger. Introduction to Software Development and Concepts of Programming Languages. 12. Office 2000 Mastering. Computers and Information Systems. Information Systems for Managerial Decision Support: Management Information and Decision Support Systems-Artificial Intelligence Technologies in Business. Payments. Tales. Introduction to System Software and Application Software: Introduction to Operating System. Peripheral and Storage Devices. Processing hardware. Laudon and Laudon: Management Information Systems. Solving Business Problems with Information Systems: A Systems Approach to Problem Solving-Developing Information System Solutions. Book Recommended: Mustafa Jabber. Transfer. Output Hardware. Adjustment. 8. Inventory: Inventory. Course Code 7424 Marks: 100 Credits: 4 Class Hours: 60 Course Title Computer and Information Technology (Accounting) 1. Program Design and Flowchart. 10. Compliers. Information Systems in Business: Why study information systems?-Why Business Need information Technology-Fundamental Information System Concepts-Overview of Information System. 3. Payroll. Graphical User Interface: Gaining Proficiency in GUI Operating System. James O'Brien: Management Information Systems 3. Drawing. 6. Colors and Styles. Managing IT: Enterprise and Global Management-Managing Information Resources and Technologies-Global Information Technology Management-Planning and Implementing Change-Planning for Business Change with IT-Implementing Business Change with IT-Security and Ethical Challenges-Security and Control Issues in Information Systems-Ethical and Social Challenges of Information Technology. Making Chart of Accounts. Word Processing using Ms Word: Editing. 4. Introduction: What is computer. 5. 5. Computer Systems: End user and Enterprise Computing. Receivables: Customers. Fundamentals of Computer Hardware: Input Hardware. 4. Uses of Computers. Formatting. Purchase. 9. Information Systems for Strategic Advantage: Fundamentals of Strategic Advantage-Strategic Applications and Issues in Information Technology. Interpreters and Assembler. 2. The Complete Reference MS Office 2000 . Basic Logic Gates and Truth Tables. Hutchinson and Sawyer. Computer Generation and Classifications. Introduction to Accounting Information Systems: Introduction to Accounting Packages: Features of an Accounting Package.

Spot Assessment. and Company). Agricultural Income. Partnership. Incidence of Taxes: Impact. Tax Recovery–TDS as the Final discharge of tax liability (sec. Assessment after hearing. Non-Pass-Through Entities. . 3. Nature. Theory of Taxation: Taxation–An Introduction: Public Finance and Tax as a Source of Public Revenue. Assessment on correct return. Refund and Recovery: Four ways of Tax payment: Tax deducted at source (TDS). Taxation. Tax Structure in Bangladesh 2. 82C). Income from House Property. Classification of tax- bases. Choice of Taxes between Direct and Indirect taxes. Imposition of Surcharge. Pass-Through vs. Structure of tax-rates. Share of Income from Firms. Characteristics of Tax. Presumptive Assessment–Other issues in assessment: Assessment in cases of discontinuation of or succession to business. Single-point vs. Income Tax: Introduction to Income Tax: Income Tax–Meaning. Universal Self-Assessment. Multiple-point taxes. Importance of Public Finance. Rates of Taxes: Tax Rate on Capital gains and Income form winnings–Tax rate on other income of individuals. Definition of Tax. Legal Taxpayer vs. Interest on Securities. Assessment for outgoing persons and deceased persons. Income Tax Authorities: Administrative and Judicial Authorities–appointment. Computation of Total Income: Types of Assessees–Scope of Total Income on the basis of Assessee’s Residential Status–Income deemed to accrue or arise in Bangladesh–Deemed Income (unexplained investment etc. firms and companies–Tax Rate on non-resident’s income. Real Taxpayer. Choice of Taxes between Proportional and Progressive taxes. Impact and incidence of taxes. power and functions–Taxes Appellate Tribunal–Registered Income Tax practitioner. Advance payment. Principles of taxation. Systems (Conventional Exemption Limit versus Filing Threshold)– Sources of Income Tax Laws. Incidence and Effect of a Tax–Shifting of Tax Incidence–Demand and Supply Theory of Tax Shifting–Additional Factors Influencing Tax Shifting – General Effects of Taxation. Characteristics of a Good Tax. Corporate Taxation: Definitions of Company and related terms–Determination of Total Income–Tax Rates and Tax Rebates. Increase or decrease in public revenue. Procedure of Assessment: Filing of return of income and Supporting Statements and Documents. Income from Business or Profession. Payment. Course Code 7253 Marks: 100 Credits: 4 Class Hours: 60 Course Title: Taxation in Bangladesh 1. and Foreign Income)–Set-off and carry-forward of losses. Income form Other Sources. Objectives of taxation. Subject-matter of taxes. Elasticity of taxes. Tax Rebate and Tax Relief: Rate of investment tax credit. Individual Assessment: Assessment covering all heads of income excluding share of firm’s income–Clubbing of Income. 1984 – Statutory Definitions of Important Terms. Investment Tax Credit. Capital Gains. organization structure. Investment allowance items and maximum limit–Tax credit on Small or Cottage Industries–Tax-free income and tax credit–Tax relief for avoiding double taxation. Assessment on the basis of a Chartered Accountant’s Report. Assessment of Tax: Provisional Assessment. Income of Spouse or Minor Child.)–Non-Assessable Income–Income under Specific Heads (Salaries. Public Finance vs. Charge of Income Tax: Basic Principles. and Collector of taxes). Limitations for assessment–Tax audit. Classification and Choice of Taxes: Classification Taxes (on the basis of: Number of taxes. Best-judgment Assessment. Assessment of escaped income. Private Finance. Taxation of Partnership Firms: Set-off and carry-forward of losses by firm–Assessment of firms–Allocation firm's income among partners–Partners’ total income including share of firm’s income–Assessment in case of change in firm’s constitution and in case of constitution of new successor firm. Other Sources of Public Revenue vs. Payment on the basis of return and payment on notice of demand. Business Taxation–An Introduction: Business Enterprises as a Taxpayer (Sole-proprietorship. Importance in respect of Contribution to Internal Resource Mobilization–Historical Perspective of the Income Tax Ordinance.

Gift Tax: Charge of Gift Tax–Definition and Characteristics of Gift–Gifts to include certain transfer– Exemptions from Gift-tax–Determination of the value of Gifts–Return of Gifts–Rates of Gift-tax–Penalty and Prosecution–Assessment procedures–Gift-tax Authorities. liquidators. GOB: Gift Tax Act 1990 6.L. Vikas Publsihing House Pvt. and Others. Liabilities in Special Cases: Liabilities of representatives. Bala. GOB (Government of Bangladesh): Income Tax Manual. Customs Duty: Nature–Scope and importance–Goods Dutiable–Goods Prohibited–Various Duties under the Customs Act–Rates of Duties–Tax Points and Valuation Bases for Customs Duty–Duty-Drawback and Exemptions–Pre-Shipment Inspection Authority –Assessment–Penalties and Offences–Customs Authority– Appeals and References–Alternative Dispute Resolution. GOB: Customs Act 1969 7. GOB: Value Added Tax Act 1991 and Value Added Tax Rules 1991 5. . Appeal to Taxes Appellate Tribunal. Provident. Reference to High Court Division and Appellate Division– Alternative Dispute Resolution (ADR). etc. Contributory and Recognized–Privilege of Recognized PF–Approved Superannuation. Tax-holiday Scheme: Industrial undertakings. 4. firms. GOB: Finance Acts/ Ordinances. partners. Pension and Gratuity Funds. Other Taxes in Bangladesh: Value-Added-Tax (VAT): Important terms–Exempted Goods and Services–Output tax–Input Tax–Tax period–Taxable Goods–Invoice–Manufacturers–VAT Authorities. association of persons. Part I–Income Tax Ordinance. 2. directors. Pension and Gratuity Funds: Kinds of Provident Fund (PF): General. Tax Laws with Professional Practice. Ltd. Imposition of VAT–Determination of Value for VAT–Methods and Time of VAT payment–Supplementary Duty–Turnover Tax–Tax Rebate–Registration of manufacturers Delegated powers–Appointment VAT officials-offence and penalties– Confiscation–Appeal- Revisions–Recovery of claims–Alternative Dispute Resolution. Physical infrastructural facility and Cooperative society. agents. 4. Bhatia: Public Finance. Excise Duty: Nature–Scope–Services Dutiable–Rates of Duties–Assessment. H. Books Recommended : 1. 9. 1984 and Income Tax Manual. 1984. 3.K. Other Taxes and Duties: Narcotics and Liquor Duty–Non-Judicial Stamp–Land Revenue. Part II–Income Tax Rules. S. Superannuation. MCCI (Metropolitan Chamber of Commerce and Industry): Summary of Bangladesh Taxation Rules. Miscellaneous Issues: Default and Penalty–Offence and Prosecution–Methods of Accounting–Filing of Return of Withholding Tax–Filing of Annual Information Return–Tax Avoidance–Bond Washing Transactions. Appeals And References: Appeal to Appellate Joint Commissioner of Taxes or Commissioner of Taxes (Appeals). GOB: Excise and Salt Act 1944 8.

Measures of dispersion: Significance of measuring dispersion-classification of measures of dispersion- distance measures-average deviation measures. partition values. Index Number: Understanding index number-types of Index numbers-Characteristics and Uses of index numbers-Methods for construction of Price indexes-unweighted price indexes-weighted price indexes-Quantity or Volume indexes-Value indexes-Tests of Adequacy of Indexes-Chain Index-Consumer Price indexes. Averages of position.Quantitative forecasting methods-Measurement of Seasonal effects-measurement of cyclical variations-Residual Method-Measurement of Irregular variations. Harmonic mean. Classification of data. graphical presentation of data. 9. Requisites of a measure of central Tendency. 6. Tabulation of data. Introduction: Definition. 7. Dr. Correlation and Regression Analysis: Significance of measuring correlation-Correlation and causation- Methods of correlation Analysis-Spearman’s Rank correlation coefficient. Measures of Central tendency. Bowerman. Mathematical averages. Hand : Business Statistics in Practice. and mode-comparison between measures of central tendency. Probability and probability distributions: Concepts of probability-definition of probability-combinations of permutations-Rules for probability and algebra of events-Bayes’ Theorem-Probability distributions-expected value and variance of a random variable-Discrete Probability distributions-continuous probability distribution. 5. Types of data. Geometric mean. Sources of data. Measures of Central Tendency: Objectives of averaging. 3. Connel. Data. Mode. Types of Statistical Methods. Hypothesis Testing: General procedure for Hypothesis Testing-Direction of the Hypothesis Test-Errors in Hypothesis Testing-Hypothesis Testing for Single population mean-Hypothesis Testing for difference between two population means-Hypothesis testing for single population proportion-Hypothesis testing for population mean with small samples-Hypothesis testing based on F-Distribution. Course Code 7112 Marks: 100 Credits: 4 Class Hours: 60 Course Title Business Statistics (In English) 1. 4. Understanding Regression analysis and its advantages-Parameters of Simple linear Regression model-Methods to determine Regression coefficients.O. Measures of Skewness and Kurtosis. 8. Organizing data Using data array. Rafiqul Islam. Forecasting and time series analysis: Understanding Forecasting-Forecasting Methods-Time series analysis- time series decomposition Models-Trend projection methods. Limitations. Relationship between mean. 2. Importance and scope. Bruce L. types of diagrams. Sampling and Sampling distributions: Reasons of Sample Survey-Population parameters and sample statistics-Sampling Methods-Sampling distributions-Sampling distribution of Sample mean-Sampling distribution of sample proportion. 2. Books Recommended: 1. Md. Business Statistics . Michael L. median. Richard T.

Nordhaus. Overview of Macroeconomics: Key concepts of Macroeconomics-Aggregate Supply and Demand.National Consumption Behavior. The Challenge of Economic Development: Economic Growth in Poor countries-Aspects of a Developing Country-Alternative models for Development. Income. 3. Book Recommended: Paul A. . 5. Foundations of Aggregate Demand-The Downward Sloping Aggregate Demand Curve-Relative Importance of Factors Influencing Demand. Ensuring Price Stability: Definition and impact of inflation-Modern Inflation Theory. Policies for Growth and Stability: The Economic Consequences of the Government Debt-Stabilizing the Economy-Economic Prospect in the New Century. 9. Economics. Samuelson & William D. Measuring Economic Activity: Gross Domestic Product: The Yardstick of an Economy’s Performance- Details of the National Accounts-Beyond the National Accounts-Price Indexes and Inflation. 6. 7. Course Code 7227 Marks: 100 Credits: 4 Class Hours: 60 Course Title Macro Economics 1. Business Fluctuations and the Theory of Aggregate Demand: Business Fluctuations-Business Cycle Theories. Process of Economic Growth: Theories of Economic Growth-The Patterns of Growth in Bangladesh. McGraw Hill. 18th Edition. Investment-The Investment Demand Curve-On to the Theory of Aggregate Demand. Unemployment and the Foundations of aggregate Supply: The Foundations of Aggregate Supply- Unemployment. and Saving. Consumption and Investment: Consumption and Saving-Consumption. 2.Dilemmas of Anti- inflation Policy. 4. 8.

Donald E. Accounting for Long Term Liabilities: Bond: Nature. Preparation of Cash Flow Statement: Purpose of Cash Flow Statement–Types of Cash Flows: Operating activities.Major Course for Accounting Course Code 2562 Marks: 100 Credits: 4 Class Hours: 60 Course Title: Intermediate Accounting 1. Accounting for investment securities. WARFIELD. Extension of Plant Assets and its effects on Depreciation. Review of Accounting Process and Presentation of Financial Statements 2. and Intangible Assets: Requirements under IAS 16 Property. Capitalization of borrowing costs (IAS 23 Borrowing Costs). Partnership Accounting: Basic features of Partnership Accounting–Changes in Partnership structure: Admission. Long-term Notes. Impairment of an investment. 7. Requirements under IFRS 9 and IAS 39. Natural Resources. Recording at issue. Disposition of Plant assets. IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. Trading securities. Investing activities. IAS 38 Intangible Assets. Sales. 2. Sales Account Book.. Tax Credit and Tax Refund or Adjustment through Account Current. Impairment of assets (IAS 36). Natural Resources–Acquisition cost. Convertible Bonds. Contingent Liabilities and Contingent Assets). 3. Accounting aspect of VAT: Preparation of different statements (Purchase Account Book. 4. Terry D. Securities held for maturity. John Wiley & Sons.. Plant and Equipment. Zero-coupon bond. Retirement: Treatment of goodwill. 9. Equity method. Inc. Contingent liabilities and Contingent assets (IAS 37 Provisions. Preparation of Value Added Statement: Purpose and format–Preparation of value added statement. Bonds sold at premium or discount. revaluation of assets and liabilities. Determining interest–Effective interest method. 6. Treasury Deposit. IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement. Fair Value Model (IFRS 13 Fair Value Measurement). Other long-term liabilities. Depreciation Methods–Recording of depreciation. Acquisition and valuation of Plant Assets–The nature of Depreciation in Accounting– Cost allocation versus valuation. Accounting for Investments: Requirements under IAS 40 Investment Property. Plant Assets. Depreciation and Cash Flows. Accounting Treatment of VAT at Purchase. IFRS Edition (2011). Retirement of partners and Liquidation of partnership (capital deficiency or no deficiency). GOB (Government of Bangladesh): Value Added Tax Act 1991 and Value Added Tax Rules 1991 Course Code 2596 Course Title: Viva Voce Marks: 100 Credits: 2 Term Paper Marks: 50 Credits: 2 . 8. Depletion. Cost Model vs. Intermediate Accounting. and Financing activities–Preparation of Cash Flow Statement: Direct and Indirect methods–Analysis of Cash Flow Statement. Invoice Book and Account Current) under the VAT laws. Intangible Assets–Amortization of Intangibles. IFRS 6 Exploration for and Evaluation of Mineral Resources and IAS 36 Impairment of Assets. KIESO. 5. Investment derivatives.. Reporting investment. Provision and Contingencies: Provision as a current liability. Book Recommended: 1. WEYGANDT. Withholding. Jerry J.